Land Act Article 40
Cadastration shall be carried out with each Special Municipality or County (City) as an independent unit. Each Special Municipality or County (City) shall be divided into districts; each district into sections; and each section shall comprise a number of plots, to each of which a serial number shall be given.
中文原文 土地法第40條
地籍整理以直轄市或縣（市）為單位，直轄市或縣（市）分區，區內分段，段內分宗，按宗編號。